Garudapurana 2.10.88

2.10.88

citraguptasyavākyena nirayāṇi bhunakti saḥ /
yātanāḥsamavāpyātha paśupakṣyādikīṃ tanum //

by the word of Citragupta he experiences the hells. / Then, having undergone the torments, [he takes] a body of beasts, birds, or the like;